Table of Contents

Finning International Inc. ........................................................................................ 1Finning Universal Machinery Services .......................................................................................................... 1

Inventory .................................................................................................................. 2Quality Equipment ......................................................................................................................................... 2

Quality Rebuilds ............................................................................................................................................. 3

Buy Direct & Save Money .............................................................................................................................. 3

Equipment Ownership Options ...................................................................................................................... 3

Used Parts & Attachments...................................................................................... 4

Finning-Auctions.com Internet Site ....................................................................... 5Finning Full Disclosure .................................................................................................................................. 6

Finning Value-Added Package ...................................................................................................................... 7

Finning Fair Deal Warranty ............................................................................................................................ 7

Customer Services .................................................................................................. 8Inspection Services ........................................................................................................................................ 8

Used Equipment Valuations .......................................................................................................................... 9

Guaranteed Buy Backs.................................................................................................................................. 9

Financing ....................................................................................................................................................... 9

Shipping & Logistics .................................................................................................................................... 10

Maintenance Contracts ................................................................................................................................ 10

Private Treaty Sales & Equipment Liquidation ............................................................................................ 10

Equipment Consignment & Sourcing .......................................................................................................... 10

How Can We Help You?......................................................................................... 12

Contact List ............................................................................................................ 12

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Finning International Inc.Over 60 years of heavy equipment experience

Finning International Inc. is one of the world’s largest equipment dealers.A publicly traded company, Finning and its divisions sell, finance and serviceCaterpillar and other complementary equipment throughout their principalmarkets in Western Canada, the United Kingdom and Chile.

Finning was incorporated in 1933 and has since grown to be a company withover 100 sales and service outlets on three continents, $2.3 billion in sales,and more than 5,000 employees.

Finning International Inc. is headquartered in Vancouver, BC, Canada andhas four major divisions:

1. Finning (Canada) - Western Canada (British Columbia, Alberta, Yukon,

and Northwest Territories). Headquarters: Edmonton, Alberta.

2. Finning U.K. Ltd. - United Kingdom. Headquarters: Cannock, U.K.

3. Finning Chile S.A. – Chile. Headquarters: Santiago, Chile.

4. Finning Universal Machinery Services - International used equipment,

parts & attachments sales. Headquarters: Vancouver, BC Canada

Finning Universal Machinery ServicesFrom a single part to an entire fleet, we can supply it

Finning Universal MachineryServices (UMS) is the internationalused equipment and parts salesdivision of Finning International Inc.Finning UMS became an independentbranch of used equipment in1992 to sell and service the ever-growing international used equipmentmarketplace, estimated to be worth asmuch as $100 billion U.S. per year.

Finning International Inc. andFinning UMS are located inVancouver, BC Canada

Finning UMS sales representativeswork with customers from all overthe world

Finning (Canada)

Finning U.K. Ltd.

Finning Chile S.A.

Finning U.M.S. (used equipment)

2

We sell, rent, lease, service and finance used equipment, includingCaterpillar and other quality brands.

With the best used equipment and parts selection anywhere, our salesprofessionals can supply a single part, parts packages, or an entire fleetof equipment. We also offer full machine warranties, custom financialarrangements, and the support customers need to succeed.(See the Customer Services section for more details.)

We have supplied equipment for major projects throughout North Americaas well as in Uzbekistan, Algeria, Indonesia and many other countries.Our sales representatives have extensive international experience in servic-ing the construction, mining and forestry industries. Finning UMS personnelare located around the globe and many of our sales and inventory staffspeak several languages fluently. Our experienced equipment operators,fleet managers, certified heavy-duty mechanics, and financial specialistswork together to give you an edge over the competition.

Equipment InventoryThousands of quality machines available

Finning UMS carries over $50 million of used equipment and has accessto the used equipment inventories of other divisions of Finning, valued atover $150 million.

We have quick access to thousands of competitively-priced machinesworldwide. Finning Canada and UMS alone have over 2000 machines andattachments of all types, sizes, and makes. These machines have beenreturned from lease, taken in trade, consigned exclusively, or purchased onthe open market and reconditioned for resale. There is a wide range of “As-Is” machines as well as completely rebuilt units.

Quality Equipment: Guaranteed

Used Caterpillar equipment sold by FinningUMS generally meets a combination of thefollowing conditions:• Machines with low to moderately

low overall frame hours, and asignificant amount of life remainingin major powertrain components

• Machines where major powertraincomponents may have been replaced, but still have significant liferemaining

By combining a fleet of high quality used machines, a planned replacementprogram, and effective repair & maintenance, you’ll achieve:• Higher equipment reliability• Minimum downtime• Predictable mechanical operating costs• Improved equipment residual values• Lowest cost per unit of production

Finning UMS specializes in low hourmachines for better reliability andefficiency.

“Finning UMS can quickly

access thousands of

competitively-priced

machines”

3

Quality Rebuilds: Like New

Finning specializes in rebuilding several types ofCaterpillar equipment. The machines perform likenew but cost significantly less and are backedby a six-month powertrain warranty.

Every machine is stripped to the main frame.Individual components are repaired, assembledand tested before going back into the machine. The rebuilds meet CaterpillarParts’ strict reusability guidelines on powertrain components.

The equipment is rebuilt at various branches throughout Finning Canada.

Buy direct and save money

Finning UMS offers its entire heavy equipment list publicly on the Internet aswell as with several listing services and trade magazines. Since our inven-tory data is easily available to most brokers andequipment dealers, the machines are often quotedto customers through an intermediary source.

In a typical sale, a machine will often go throughseveral transactions before it gets to the end user.Many companies work with equipment brokers andimporters rather than the original seller, which hasthe adverse effect of a machine being marked upover and above its original price as it changeshands.

At Finning UMS, all listed inventory is either ourown or on an exclusive consignment from ourcustomers. These machines are the best value forcustomers because the equipment has not beenmarked up through a series of transactions.

In fact, we created a software program called the Used EquipmentValuationTM system (UEV) that constantly monitors the international usedequipment market and compares recent sales of similar machines aroundthe world. Customers can be sure they are getting the fairest possibleequipment deals.

Equipment Ownership Options:Choices that meet your business needs

Finning UMS offers many equipment acquisition options to suit yourbusiness, subject to the most suitable financing and taxation conditions:

Ownership• Purchase (with or without financing)• Purchase with Guaranteed Buy Back option• Rental with option to purchase

Leasing• Standard lease• Multiple payment options

Rental• Rent to Rent

“Finning UMS offers

flexible equipment

ownership options”

Finning’s rebuilt machines performlike new but cost a lot less

4

Used Parts & AttachmentsLarge or small orders. Standard or specialityitems. We’ll deliver.

Finning UMS stocks thousands of used parts and attachments. Worth over$15 million, our inventory consists of a wide variety of customized andall-purpose items, including 900 types of hydraulic cylinders, 100 engineconfigurations, specialized rebuilds, speciality parts items, and qualitycontrolled components. We acquire, sell and ship parts from all over theworld. We have over 1000 quality used attachments, including Finningmanufactured models.

We also sell cost-saving ALLU SM processing attachments. Instead ofspending hundreds of thousands of dollars on a specialized machine, youjust attach the ALLU SM mobile device to your existing tractors, excavatorsor wheel loaders. These devices can scoop, screen, blend, mix, pulverizeand load. We can advise you on which ALLU SM model is right for yourmachine.

Parts Inspections:Ensuring parts quality

Our parts are disassembled, cleanedand visually inspected for defectsand excessive wear. Crankshafts,camshafts, and spindles aremagnaflux and/or sonoflux tested forcracks. Engines are dynamometertested up to 1½ hours to detect fluidand air leaks.

Still need more assurance of a part’squality?

We can actually “show” you the part before you buy it. Special cameras inour parts warehouses are connected to the Internet, which allows you to callthe warehouse and request that the part be brought to the video-viewingplatform. A Finning partsman can rotate the part and display it from allangles so you know exactly what you’re purchasing. Visit our used parts website www.usedmachineryparts.com for more information.

Finning UMS distributes thecost-saving ALLU SM processingattachments

“Finning UMS acquires,

sells and ships parts from

all over the world”

Our Internet cameras let you see apart before you buy it

Used Parts personnel can quicklyaccess thousands of parts andattachments for customers worldwide

Used parts undergo inspection andgrading

5

Finning-Auctions.comBig on savings, low on risks

In May 2000, Finning launched Finning-Auctions.com, an auction web sitefor used heavy equipment.

Finning realized the potential of the Internet and established a corporate website in 1995. We consistently use the World Wide Web and e-mail to marketour equipment.

The Internet has had a dramatic effect on the heavy equipment industry.Equipment users no longer need to rely on brokers or dealers to find equip-ment. Users can quickly access equipment information via the Internet andshop around for the best price, and all at their own convenience. No morewaiting around for equipment photos to arrive in the mail. Owners can viewequipment photos on web sites or get them e-mailed in a matter of minutes.This has turned the industry into a “buyer’s market.” The buyers have morecontrol than ever before.

This change has forced the heavy equipment industry to come up with moreinnovative methods to attract potential buyers. There are several equipmentauction web sites on the internet today that advertise equipment up for bid,and operate by charging the equipment seller a listing fee. But too oftenthese auction sites lack quality and quantity.

Finning-Auctions.com is managed by Finning UMS and has the resourcesand services that many other equipment sellers can’t offer.

While in the development phase, we studied other heavy equipment auctionsites. Some of the problems we found with many of these sites were:• The sites acted only as an intermediary and provided little support,

for shipping and warranty. The buyer assumed most of the risk.

“We provide value-added

services such as financing,

warranty & shipping”

6

• There was not enough information and photos about the machines theywere auctioning. Very few posted specifications or maintenancehistories.

• Poor equipment selection. Bidders had little to choose from.• Very few had good post-sales support.• The sites had long forms to fill out and difficult terms to understand.• Few sites have much experience in the heavy equipment

industry and didn’t understand the needs of heavy equipment users.

Our goal was to create a used equipment auction site that would serve you inthe following ways:• Provide more information than anyone else and do it seamlessly,

efficiently and constantly.• Reduce the risk for you while preserving the full potential for savings.• Provide service and value-added options, such as warranty, financing,

inspection services, Used Equipment Valuations™, guaranteed buybacks, and shipping — all from one source!

• Provide an opportunity for heavy equipment owners to consign theirequipment and get maximum exposure to the international equipmentmarket.

Finning has many strengths and advantages in the heavy equipmentbusiness:• 67 years of experience selling and servicing equipment for the mining,

forestry, and construction industries. We know the demands and needsof equipment users.

• We have the infrastructure and contacts to do business globally.• We have personnel located around the world and can source

equipment quickly.• We have a large selection of used equipment to choose from, both

Caterpillar and other brands.• We were one of the first heavy equipment dealers to realize the power

of the Internet, establishing a corporate web site in 1995.

To fulfil our objectives, Finning UMS created three customer serviceinitiatives:

Finning Full Disclosure™:We make sure you have all the facts!

We want you to be satisfied in every way when you buy from us. That’s whywe provide you with detailed information about every machine, so you canmake an informed decision. How do we do it? We show you more of eachmachine—from shiny paint to dents and cracks. Nothing is hidden. Thephotographs are of the actual machines and never retouched.

We tell you more about each machine. You demand detailed and accurateinformation on each piece of equipment, and that’s why every machine upfor offer has a comprehensive inspection report next to it. Finning UMS onlyemploys certified heavy-duty mechanics to inspect equipment.

On the home page, you can selectauction items by category or click“view all auction items” to see allmachines up for offer.

A 1997 Caterpillar 966F Series IIwheel loader that was up for auctionon Finning-Auctions.com

7

Whatever type of machine you buy from us, we certify what we sell. If youreceive a machine from us and it is not as we materially represented it, we’llmake it right or we’ll take the machine back. And the to-and-from shippingcharges are on us.

We provide direct contact information for each offered machine so you canget answers to any questions you might have.

Finning Value-Added Package™:Comprehensive services all from one trusted source

We can provide you services we already have years of experience with,everything from inspections and warranty to financing and shipping.(See the Customer Services section for more details.)

Finning Fair Deal Warranty™:The only surprises are good surprises

When you buy through Finning-Auctions.com you’ll get the protection of anexclusive Finning Fair Deal Warranty™. Defective powertrain componentswill be repaired or replaced by a dealer in your area to uncompromisingFinning UMS standards. The only surprises you will find in the Finning FairDeal Warranty™ are good surprises. It matches or improves on standardindustry warranties, providing for repair or replacement of major powertraincomponents. The coverage is fully described in the warranty documentationprepared for the equipment you purchase. Discover the benefits for yourself.Visit www.finning-auctions.com

“We‘ll make it right or we’ll

take the machine back”

8

Customer ServicesHelping reduce your downtime and increaseyour productivity

Whether you work in forestry, mining, construction, agriculture, oil andnatural gas exploration, or similar operations, Finning UMS’s unmatchedcustomer support and quality service will fill your needs. We offer a range ofwarranties up to six months on selected machines, full service contracts forthe duration of a project wherever the location, as well as a consignmentsale service, Buy Back Guarantees and trade-up options.

Through the vast Cat dealer network, Finning UMS can offer comprehensivewarranty coverage on any unit we sell. On-site technical support from yourresident Cat dealer ensures your rigorous serviceability standards aremaintained.

We take a partnership approach to business by offering equipment manage-ment and planning solutions and financial alternatives. Listed below is ourValue-Added PackageTM. These services are available individually orcombined. Ask for the ones that suit your needs.

Inspection Services:We help reduce the risk of buying used equipment

Need to have equipment inspected?

Our inspectors are certified heavy-duty mechanics with years of interna-tional experience. When inspecting equipment, they write up the equipmentcondition on our comprehensive inspection form, take detailed photos fromall angles, and run the equipment to determine operating condition.

We also try to determine the application history ofthe equipment. Has it been pushing sand? Diggingup coal? Running over rock? Specific types ofapplication may significantly impact the condition ofthe machine: salt air exposure can cause corrosion;hard rock can cause significant abrasion and wear.The application history is often an important factorin making your equipment purchase.

Finning UMS has created a code system to give youa quick reference on the condition of each machine and a description on theeligibility requirements each machine must meet. For example, a code 9means the equipment is in excellent condition, less than 3 model years old,and has less than 1,500 original frame hours.

Finning UMS offers customized inspection packages. We can base rates onper machine group, per machine package, percentage of equipment value,or hourly. We can also advise you on how to keep productivity high, controlcosts, lengthen equipment life, and increase trade-in value. You’ll receivedetailed information, including the inspection report, a Used EquipmentValuationTM analysis, photographs and expert advice on its operatingcondition.UMS conditions codes provide a quick

reference to equipment quality

“Services that meet your

needs”

9

Used Equipment Valuations:A valuable tool. Only Finning UMS has it

Finning UMS has created a one-of-a-kind analytical tool called the UsedEquipment Valuation (UEV)™ program. After analysing the inspection report,our inspectors input the details into the *UEV software program. It thendetermines the estimated market value of machines.

The UEV helps you by providing a good indication of how much money youcould sell your equipment for or how much you could pay for specific equip-ment. The UEV takes a recent sampling of global machine* sales by modeland year as well as the age, condition and configuration of each machine toget the closest possible match to its estimated current market price. It’s fastand up-to-date, but you won’t find it at our competitors.*(Currently available only for Caterpillar equipment)

Guaranteed Buy Backs:An innovative alternative to leasing equipment

With this option (subject to Finning UMS approval), we agree to buy backequipment* that we have previously sold to you.

What are the benefits of a Guaranteed Buy Back? At the end of the BuyBack term, you know you have a guaranteed sale. But, if the equipmentincreases in value, you aren’t compelled to sell it back to us.

Let’s say you sign a Guaranteed Buy Back on a machine worth $120,000.A year later the Buy Back term expires and the demand for that type ofmachine has increased. The machine is now worth $130,000 in the worldequipment market. You’re not obligated to sell it back to us for the original$120,000. You’re free to sell the equipment somewhere else for the higherprice. In fact, we’ll even try to help you find a buyer for that higher price.If the demand for that machine drops and is worth only $110,000 when theBuy Back expires, we’ll still pay you the original agreed upon price of$120,000. We’re obligated. You’re not. It all equals a win-win situationfor you.

To determine the estimated market value of machines, we use a methodicalapproach using a variety of tools, such as the Used Equipment Valuation,™and by calculating the remaining life of powertrain components, we deter-mine the residual value of a machine.

The Finning UMS Guaranteed Buy Back is available only for machinesinspected by Finning inspectors or our certified inspection partner.The availability of this option may also depend on the current supplyand demand of the equipment listed in your Buy Back agreement.*(For equipment purchased at least 6 months prior)

Financing:Flexible options for heavy equipment users, big or small

As well as our own in-house financing, Finning UMS has an excellent reputa-tion with many third-party financing and leasing companies around the world.We can offer you a broad range of financing alternatives to help you makethe right choice when purchasing equipment. We have the resources toprovide major financing to the largest corporations, but we are equallyresponsive to the needs of small and medium-size companies.

The Used Equipment ValuationTM

developed by Finning UMS tracksglobal used equipment prices

“At the end of the Buy

Back term, you have

a guaranteed sale”

10

Using our experience and knowledge of the equipment industry, we analyseyour financial situation and recommend the best option. We take intoaccount changing job conditions, such as seasonal shutdowns and workstoppages, and will tailor financing to accommodate your capital and cashflow circumstances.

We want to help you achieve your business goals.

Shipping and Logistics:We take the headache out ofshipping equipment

Finning UMS can handle allshipping and customs arrange-ments so equipment arriveswhere and when it’s needed. Wecan also take care of all customsand brokerage documentation sothat wherever possible you’ll knowabout any duty or brokerage feesahead of time. Our traffic depart-ment is in constant contact with all ports and transportation lines and isexperienced with customs and the international regulations involved inmoving heavy equipment throughout the world.

Because of our vast experience in shipping all types of machinery, FinningUMS knows efficient and cost-effective ways to dismantle equipment forshipment. We deal only with reputable shipping companies that can deliveron time and offer competitive shipping rates.

Maintenance Contracts:Let Finning UMS take the worry out of equipment maintenance

With its worldwide contacts and extensive resources, Finning UMS can offera turnkey solution for equipment maintenance. We can handle maintenancecontracts up to 3 years in duration and for projects that are $10 to $15million (U.S.) in value. Depend on us to keep your machines up and running.

Private Treaty Sales and Equipment Liquidation:We can handle the details

Finning UMS can also liquidate large fleets of equipment due to bankruptcy,company closure, and asset disposal. We’ve been involved in severalprivate treaty sales and handled all the equipment inspection and valuations,marketing, shipping and logistics. Ask us how our expertise can make yourjob easier.

Equipment Consignment and Sourcing:Benefit from our worldwide contacts and exposure

Whether you need to consign equipment or require sourcing services, youcan depend on Finning UMS to use its worldwide exposure and extensivecontacts to get you the fairest deal.

Why consign equipment?

There are many advantages to signing an exclusive consignment deal withFinning UMS:• You get exposure to a worldwide market. We have over 75 salesmen

located across the globe, plus several agents with exclusive agreementswith Finning UMS.

“We can offer you a broad

range of financing options”

11

• We advertise your equipment in high-circulation heavy equipmentpublications, web sites and our equipment listings catalogues.

• Our personal selling and extensive marketing may result in higherselling prices, maximizing the return to you.

• You always have the final say on selling price.• The fee you pay Finning is competitive with that of other disposal

methods.• You get prompt payment.

As a buyer of Finning UMS consignment equipment, you’ll enjoy thefollowing benefits:• The equipment is advertised accurately with no misrepresentation in

accordance with the Finning Full Disclosure.™• You can be confident of the price and condition of the machine before

committing the time and expense of a personal inspection.• You have ample time to inspect the machinery and condition reports.

No “pressure cooker” atmosphere like a live auction.• You can be sure you’ll get clear title to the machine you’ve paid for.

If we don’t have the equipment you’re looking for, Finning UMS can helpsource the equipment you need. Using our global network of sales contacts,we can access thousands of machines. We do the legwork for you.

(Note: The information provided is subject to more detailed policies and specific terms and

conditions of our various agreements. Both third-party and in-house financing programs are

subject to credit review, the standard terms of conditions of Finning’s credit application, and

approval by appropriate parties.)

Finning UMS sends its equipmentlistings and brochures to customersaround the world

12

Finning Universal Machinery ServicesHow can we help you?

We welcome your comments and inquires about our products and services.Contact a sales representative now, and ask us how we can help yourbusiness.

Contact:

Finning UMS – Head Office555 Great Northern WayVancouver, BC Canada V5T 1E2North America toll free: 1-800-663-5989Direct phone: (604) 691-6300Fax: (604) 872-2490Corporate web site: www.finning-ums.com

Finning UMS – Used Parts & Attachments19475 96th AvenueSurrey, BC Canada V4N 4C4Phone: (604) 881-6100Fax: (604) 881-6184Web site: www.usedmachineryparts.com

Houston, Texas branch1807 Rankin RoadHouston Texas 77073Phone: (281) 821-0114Fax: (281) 821-5501

Finning UMS – United Kingdom5 & 6 St. Mary’s Mews, St. Mary’s PlaceStafford, U.K. ST16 2APPhone: +44-1785-220-722Fax: +44-1785-223-330

Finning-Auctions.com555 Great Northern WayVancouver, BC Canada V5T 1E2

Contact Auction Administrator

North America toll free: 1-800-663-5989 extension 4969Direct phone: (604) 331-4969Fax: (604) 872-2490e-mail: AucAdmin@finning.caWeb site www.finning-auctions.com